Irwan Aribowo, Gede Komang, Chahya Bayu, Anta Kusuma, Agus Suryono, M. R. K. Muluk, Andy Fefta Wijaya
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引用次数: 0
摘要
本研究的重点是分析将人口识别号(NIK)整合为纳税人识别号(NPWP)对优化 Pondok Aren Pratama 纳税服务办公室(KPP Pratama Pondok Aren)个人纳税人(WPOP)的纳税遵从度的影响。本研究的主要动机是评估将 NIK 整合为 NPWP 能在多大程度上提高纳税遵从度和税务管理效率。本研究采用描述性定性方法,通过采访在 Pondok Aren Pratama 税务服务局登记的纳税人收集原始数据。研究结果表明,大多数纳税人并不了解将 NIK 纳入 NPWP 的流程和重要性。然而,有效的外联活动和意识的提高可以鼓励纳税人更好地遵守税法。这项研究为了解印尼税收政策的实施情况和提高纳税遵从度的策略做出了重要贡献。
Integration Of Population Identification Number (NIK) As Taxpayer Identification Number (NPWP) For Optimizing Tax Compliance: Case Study At Pondok Aren Pratama Tax Service Office
This research focuses on analyzing the effect of integrating the Population Identification Number (NIK) as a Taxpayer Identification Number (NPWP) on optimizing tax compliance for Individual Taxpayers (WPOP) at the Pondok Aren Pratama Tax Service Office (KPP Pratama Pondok Aren). The main motivation of this research is to evaluate the extent to which the integration of NIK as a NPWP can increase tax compliance and tax administration efficiency. Using a descriptive qualitative approach, this research collected primary data through interviews with Taxpayers registered at Pondok Aren Pratama Tax Service Office. The research results show that the majority of Taxpayers do not understand the process and importance of integrating NIK as NPWP. However, effective outreach and increased awareness can encourage better tax compliance. This research provides an important contribution to understanding regarding the implementation of tax policies and strategies to increase tax compliance in Indonesia.